Infleqtion, Inc. 8-K

What Happened

• Infleqtion, Inc. (INFQ) filed an 8-K on March 26, 2026 reporting that its Audit Committee approved the dismissal of independent registered public accounting firm WithumSmith+Brown, PC (“Withum”) on March 20, 2026. The dismissal will be effective upon Withum’s completion of its audit of the Company’s consolidated financial statements for the year ended December 31, 2025 and the issuance of their report. The company said it will amend this Form 8-K with the specific dismissal date and updated Item 304(a) disclosures after Withum’s services conclude.
• Withum’s prior report on Churchill Capital Corp X’s financial statements as of December 31, 2024 (and for the period January 4, 2024 through December 31, 2024) contained no adverse opinion, disclaimer, or qualifications. The filing states there were no disagreements or “reportable events” with Withum regarding accounting principles, financial statement disclosures, or audit scope for the 2024 period and through the date of the 8-K.

Key Details

• Audit Committee approved dismissal: March 20, 2026; Form 8-K filed March 26, 2026.
• Dismissal effective upon completion of Withum’s audit and issuance of the 2025 consolidated financial statement report.
• Withum’s prior report on Churchill’s 2024 financials was unqualified; no disagreements or reportable events were identified.
• Exhibit included: Letter from WithumSmith+Brown, PC dated March 26, 2026.

Why It Matters

• A change of auditor is material because it affects who reviews and signs off on the company’s financial statements; investors watch such changes for potential accounting or audit issues.
• Here, the firm states Withum’s prior work was unqualified and there were no disagreements or reportable events, which reduces immediate red flags about past accounting disputes.
• Timing matters: the dismissal is staged to occur only after Withum completes the 2025 audit, and Infleqtion will amend the 8-K with exact timing and additional disclosures — investors should watch for that amendment and the new auditor appointment for any impact on filing timelines or audit continuity.